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Official guidance
Company Taxation Manual

CTM92000 · Corporation Tax self assessment (CTSA): the payment obligation

  • CTM92005 · Corporation Tax self-assessment (CTSA): the payment obligation: general
  • CTM92010 · Corporation Tax self-assessment (CTSA): the payment obligation: Due dates
  • CTM92030 · Corporation Tax self-assessment (CTSA): the payment obligation: amounts payable/repayable
  • CTM92090 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established
  • CTM92110 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established - open appeal
  • CTM92150 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment of IT
  • CTM92160 · Corporation Tax self-assessment (CTSA): the payment obligation: payment of tax credit
  • CTM92170 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment of CIS25/SC60 tax
  • CTM92180 · Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest
  • CTM92190 · Corporation Tax self-assessment (CTSA): the payment obligation: late payment interest - tax deductible
  • CTM92200 · Corporation Tax self-assessment (CTSA): the payment obligation: interest revision for unremittable overseas income or gains
  • CTM92240 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest
  • CTM92250 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - summary of examples
  • CTM92251 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 1
  • CTM92252 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 2
  • CTM92253 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 3
  • CTM92254 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 4
  • CTM92290 · Corporation Tax self-assessment (CTSA): the payment obligation: credit interest
  • CTM92310 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment interest
  • CTM92320 · Corporation Tax self-assessment (CTSA): the payment obligation: credit interest and repayment interest are taxable
  • CTM92360 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - repayment interest
  • CTM92440 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - CTA2010/S963
  • CTM92460 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment - intra-group surrender - joint notice
  • CTM92480 · Corporation Tax self-assessment (CTSA): the payment obligation: payment for surrendered tax refund
  • CTM92100 · Corporation Tax self-assessment (CTSA): the payment obligation: repayment before liability finally established - CTPF
  • CTM92220 · Corporation Tax self-assessment (CTSA): the payment obligation: ACT carry-back - late payment interest
  • CTM92255 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 5
  • CTM92256 · Corporation Tax self-assessment (CTSA): the payment obligation: carry-back of trading losses or non-trading deficit - late payment interest - example 6
  • CTM92270 · Corporation Tax self-assessment (CTSA): the payment obligation: displaced ACT carried back - late payment interest
  • CTM92340 · Corporation Tax self-assessment (CTSA): the payment obligation: ACT carry-back - repayment interest
  • CTM92380 · Corporation Tax self-assessment (CTSA): the payment obligation: trading loss carry-back - ICTA88/S242 - repayment interest
  • CTM92400 · Corporation Tax self-assessment (CTSA): the payment obligation: displaced ACT carried back - repayment interest
  • CTM92420 · Corporation Tax self-assessment (CTSA): the payment obligation: giving effect to carry-backs
  1. Corporation Tax self assessment (CTSA): the payment obligation: contents
  2. Corporation Tax self-assessment (CTSA): the payment obligation: Due dates

CTM92010 | Corporation Tax self-assessment (CTSA): the payment obligation: Due dates

From HM Revenue & Customs · Company Taxation Manual

CT is normally due and payable nine months and one day from the end of an accounting period. There are examples at CTM01800, which reflect the legal position under CTSA and CT Pay & File.

For earlier accounting periods the extra day beyond nine months was allowed by concession.

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